CLA-2-39:OT:RR:NC:N4:422
Mr. James M. Harte
Aids for Arthritis Inc.
1019A Industrial Drive
West Berlin, NJ 08091
RE: The tariff classification of a plastic carton opener and a plastic bottle opener from Denmark
Dear Mr. Harte:
In your letter dated January 24, 2022, you requested a tariff classification ruling. Photographs of the items were submitted with your request.
The merchandise under consideration is referred to as a Tip Top Opener, Art. No. B-3211 and a MultiGrip bottle opener, Art. No. B-5111. Both items are designed to assist the elderly to facilitate opening cartons and lid caps. You have indicated that the products will be distributed through social service organizations, such as Meals on Wheels.
The Tip Top Opener is white and made of Acrylonitrile Butadiene Styrene (ABS) plastic. It measures approximately 6 ¼ inches high by 2 inches wide by 3/8 inches thick. The carton opener has a handle with a curved hook at the end. It features a round aperture to facilitate hanging. To open a carton, the hook is placed against the top of a carton, the hook is then pulled to split and open the spout. The article will be used to open such items as milk, juice, and yogurt cartons.
The MultiGrip bottle opener is white and round and made of Polystyrene (PS) plastic material. It measures approximately 3 inches high by 2 ¾ inches wide by 1 inch thick. To unscrew a bottle cap, the opener is placed over the cap, then pushed down and turned.
The article will be used to open bottles with safety or screw caps, such as cleaning liquids, pill bottles, and soft drink bottles.
The applicable subheading for the Tip Top Opener, Art. No. B-3211 and the MultiGrip bottle opener, Art. No. B-5111 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.” The rate of duty will be 3.4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division